If you file a tax return for medical expense deductions or other deductions, the one-stop exception for hometown tax payments becomes invalid. In that case, you must also enter the hometown tax payment on your tax return again, or it will count as just a donation, so be careful! To claim the donation deduction, you must record relevant information about the donation deduction on your tax return and attach or present the receipt of the donation issued by the organization, along with any documents required depending on the range (recipient) of the donation. ■ Hometown Tax Payment One-Stop Exception The one-stop exception is an exception measure for donation deductions under the hometown tax system. If all the following requirements are met, you can receive the donation deduction without filing a tax return. [Requirements to use the one-stop exception for hometown tax payments]□ You are a salaried employee□ You do not receive salary or other payments from more than one source□ Your annual income (total annual salary) is 20 million yen or less□ You have no income other than salary income□ The number of municipalities you donated to this year is five or fewer (if you donate multiple times to the same municipality, it counts as one)□ You do not plan to file a tax return If these requirements are met, you can apply for the hometown tax one-stop exception to each municipality you donated to, and filing a tax return becomes unnecessary. Application methods include applying online using your My Number card or submitting the required documents by mail. Even if you apply for the one-stop exception, filing a tax return or donating to six or more municipalities will invalidate all applications. In that case, you must file a tax return for all donations to receive deductions, so be careful.
